[to be published in part ii, section 3, sub … notification.pdf · “101a 2106 90 namkeens,...

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA (EXTRAORDINARY)]

GOVERNMENT OF INDIA MINISTRY OF FINANCE

DEPARTMENT OF REVENUE (CENTRAL BOARD OF EXCISE AND CUSTOMS)

Notification No. 78 /2017-Customs

New Delhi, the 13 October, 2017

G.S.R. (E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 52/2003-Customs, dated the 31st March, 2003, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 274 (E), dated the 31st March, 2003, namely:-

2. In the said notification, for the words, brackets and figures “from the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty, if any, leviable thereon under sub-sections (1), (3) and (5) of section 3 of the said Customs Tariff Act, subject to the following conditions, namely:-”,

the following shall be substituted, namely:-

“from -

(A) the whole of the duty of customs leviable thereon under the First-Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty, if any, leviable thereon under sub-sections (1), (3) and (5) of section 3 of the said Customs Tariff Act; and

(B) the integrated tax and compensation cess leviable thereon under sub-sections (7) and (9), respectively of section 3 of the said Customs Tariff Act:

Provided that nothing contained in clause (B) above shall apply on or after

the 1st day of April, 2018, subject to the following conditions, namely:-”.

[F.No.DGEP/SEZ/09/2017(Pt.2)]

(Anand Kumar Jha)

Under Secretary to the Government of India

Note:- The principal notification No. 52/2003-Customs, dated the 31st March, 2003 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 274 (E), dated the 31st March, 2003 and last amended by notification No. 59/2017-Customs, dated the 30th June, 2017, published vide number G.S.R. 736 (E), dated the 30th June, 2017.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,

SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 35/2017- Integrated Tax (Rate)

New Delhi, the 13th

October, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the

Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the

recommendations of the Council, hereby makes the following amendments in the notification of

the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-

Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28th

June, 2017, namely:-

In the said notification,-

(A) in Schedule I - 5%,-

(i) in S. No. 29, for the entry in column (2), the entry, “0802, 0813”, shall be substituted;

(ii) after S. No. 30 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely: -

“30A 0804 Mangoes sliced, dried” ;

(iii) after S. No. 99 and the entries relating thereto, the following serial number and the


“99A 1905 or

2106

Khakhra, plain chapatti or roti” ;

(iv) after S. No. 101 and the entries relating thereto, the following serial number and the


“101A 2106 90 Namkeens, bhujia, mixture, chabena and similar edible

preparations in ready for consumption form, other than those put

up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or

enforceable right in a court of law is available [other than those

where any actionable claim or any enforceable right in respect of

such brand name has been voluntarily foregone, subject to the

conditions as specified in the ANNEXURE]” ;

(v) in S. No. 164, for the entry in column (3), the entry,

“ (a) kerosene oil PDS,

(b) The following bunker fuels for use in ships or vessels, namely,

i. IFO 180 CST

ii. IFO 380 CST”, shall be substituted;

(vi) after S. No. 181 and the entries relating thereto, the following serial number and the


“181A 30 Medicaments (including those used in Ayurvedic, Unani, Siddha,

Homeopathic or Bio-chemic systems), manufactured exclusively in

accordance with the formulae described in the authoritative books

specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23

of 1940) or Homeopathic Pharmacopoeia of India or the United States of

America or the United Kingdom or the German Homeopathic

Pharmacopoeia, as the case may be, and sold under the name as

specified in such books or pharmacopoeia”;

(vii) after S. No. 187 and the entries relating thereto, the following serial number and the


“187A 3915 Waste, parings or scrap, of plastics”;

(viii) after S. No. 188 and the entries relating thereto, the following serial number and the


“188A 4004 00 00 Waste, parings or scrap of rubber (other than hard rubber)”;

(ix) after S. No. 191 and the entries relating thereto, the following serial number and the


“191A 4017 Waste or scrap of hard rubber”;

(x) after S. No. 198A and the entries relating thereto, the following serial number and the


“198 B 4707 Recovered waste or scrap of paper or paperboard”;

(xi) S. No. 201A and entries relating thereto shall be omitted;

(xii) after S. No. 218 and the entries relating thereto, the following serial number and the


“218A 5605 0010 Real zari thread (gold) and silver thread, combined with textile

thread”;

(xiii) in S. No. 219, in column (2), for the figure, “5705”, the figures “5702, 5703, 5705”,

shall be substituted;

(xiv) after S. No. 228 and the entries relating thereto, the following serial number and the


“228A 7001 Cullet or other waste or scrap of glass”;

(xv) after S. No. 234 and the entries relating thereto, the following serial number and the


“234A 84 or

85

E-waste

Explanation: For the purpose of this entry, e-waste means

electrical and electronic equipment listed in Schedule I of the E-

Waste (Management) Rules, 2016, published in the Gazette of

India vide G.S.R. 338 (E) dated the 23rd

March, 2016, including

the components, consumables, parts and spares which make these

products operational”;

(xvi) after S. No. 263A and the entries relating thereto, the following serial number and

the entries shall be inserted, namely:-

“264 Any

chapter

Biomass briquettes” ;

(B) in Schedule II-12%,-

(i) in S. No. 16, in column (3), for the words and brackets “Dates (soft or hard), figs,

pineapples, avocados, guavas, mangoes and mangosteens, dried”, the words and brackets,

“Dates (soft or hard), figs, pineapples, avocados, guavas and mangosteens, dried”, shall

be substituted;

(ii) in S. No. 17, in column (3), for the words figure and brackets, “dried fruits of

Chapter 8[other than tamarind, dried]”, the words, figure and brackets, “dried fruits of

Chapter 8 [other than dried tamarind and dried chestnut (singhada) whether or not shelled

or peeled]”, shall be substituted;

(iii) in S. No. 46, for the entry in column (3), the following entry shall be substituted

namely: -

“Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for

consumption form [other than roasted gram], put up in unit container and,-


(b) bearing a brand name on which an actionable claim or enforceable right in a court of

law is available [other than those where any actionable claim or any enforceable right in

respect of such brand name has been voluntarily foregone, subject to the conditions as

specified in the ANNEXURE]”;

(iv) S. No. 111 and the entries relating thereto, shall be omitted;

(v) after S. No. 132 and the entries relating thereto, the following serial numbers and


“132A 5401 Sewing thread of manmade filaments, whether or not

put up for retail sale

132B 5402, 5403,

5404,5405,5406

Synthetic or artificial filament yarns

132C 5508 Sewing thread of manmade staple fibres

132D 5509, 5510, 5511 Yarn of manmade staple fibres”;

(vi) in S. No. 137, in the entry in column (3), the words and figures “such as Real zari

thread (gold) and silver thread, combined with textile thread),” shall be omitted;

(C) in Schedule III-18%,-

(i) in S. No. 16, in column (3), for the words “other than pizza bread”, the words, “other

than pizza bread, khakhra, plain chapatti or roti”, shall be substituted;

(ii) in S. No. 23, in column (3), for the words “preparations in ready for consumption

form”, the words, “preparations in ready for consumption form, khakhra”, shall be

substituted;


entries shall be inserted, namely:-

“54A 3213 Poster colour” ;

(iv) in S. No. 63, for the entry in column (3), the entry, “Modelling pastes, including

those put up for children's amusement; Preparations known as “dental wax” or as “dental

impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe

shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of

plaster (of calcined gypsum or calcium sulphate)”, shall be substituted;

(v) S. No. 102 and the entries relating thereto, shall be omitted;

(vi) in S. No. 114, in column (3), for the words and brackets “Waste, parings and scrap of

rubber (other than hard rubber) and powders and granules obtained therefrom”, the words

and brackets “powders and granules obtained from waste, parings and scrap of rubber

(other than hard rubber)” shall be substituted;

(vii) S. No. 158 and entries related thereto shall be omitted;

(viii) in S. No. 159, for the entry in column (3), the entry “All goods other than synthetic

filament yarns”, shall be substituted;

(ix) in S. No. 160, for the entry in column (3), the entry “All goods other than artificial


(x) S. No. 164 and entries related thereto shall be omitted;

(xi) S. No. 165 and entries related thereto shall be omitted;



“177A 6802 All goods other than:-

(i) all goods of marble and granite;

(ii) Statues, statuettes, pedestals; high or low reliefs,

crosses, figures of animals, bowls, vases, cups,

cachou boxes, writing sets, ashtrays, paper weights,

artificial fruit and foliage, etc.; other ornamental

goods essentially of stone” ;

(xiii) in S. No. 188, and entries relating thereto, shall be omitted;



“303A 8305 Fittings for loose-leaf binders or files, letter clips, letter corners,

paper clips, indexing tags and similar office articles, of base

metal; staples in strips (for example, for offices, upholstery,

packaging), of base metal” ;

(xv) after S. No. 308 and the entries relating thereto, the following serial numbers and


“308A 84 Parts suitable for use solely or principally with fixed Speed

Diesel Engines of power not exceeding 15HP

308B 84 or 85 Parts suitable for use solely or principally with power driven

pumps primarily designed for handling water, namely,

centrifugal pumps( horizontal and vertical), deep tube-well

turbine pumps, submersible pumps, axial flow and mixed flow

vertical pumps”;

(xvi) after S. No. 369 and the entries relating thereto, the following serial number and the


“369A 8483 Plain shaft bearings” ;

(D) in Schedule-IV-28%, -

(i) in S. No. 23, in column (3), for the words, “pans or in similar forms or packings”, the

words and brackets, “pans or in similar forms or packings [other than poster colour]”,


(ii) S. No. 34 and entries related thereto shall be omitted;

(iii) in S. No. 50, in column (3), for the words “including waste and scrap”, the words,

“other than waste and scrap”, shall be substituted;

(iv) in S. No. 70, for the entry in column (3), the following entry shall be substituted

namely: -

“All goods of marble or granite [other than Statues, statuettes, pedestals; high or low

reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets,

ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods

essentially of stone]”;


(vi) in S. No. 135, in column (3), the words, “and plain shaft bearings”, shall be omitted;

(E) in ANNEXURE, after point (b), the following proviso shall be inserted

“Provided that, if the person having an actionable claim or enforceable right on a brand

name and the person undertaking packing of such goods in unit containers are two

different persons, then the person having an actionable claim or enforceable right on a

brand name shall file an affidavit to that effect with the jurisdictional Commissioner of

Central tax or jurisdictional Commissioner of State tax, of the person undertaking

packing of such goods that he is voluntarily foregoing his actionable claim or enforceable

right on such brand name as defined in Explanation (ii)(a); and he has authorised the

person [undertaking packing of such goods in unit containers bearing said brand name] to

print on such unit containers in indelible ink, both in English and the local language, that

in respect of such brand name he [the person owning the brand name] is voluntarily

foregoing the actionable claim or enforceable right voluntarily on such brand name.”

[F.No.354/117/2017-TRU (Pt. III)]

(Ruchi Bisht)


Note: - The principal notification No.1/2017-Integrated Tax (Rate), dated the 28th June, 2017,

published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number

G.S.R. 666(E), dated the 28th June, 2017 and last amended by Notification No. 27/2017-

Integrated Tax(Rate) dated 22nd September, 2017 published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 1192 (E), dated the 22nd

September, 2017.



GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 34/2017-Central Tax (Rate)

New Delhi, the 13th

October, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 of the Central

Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the

recommendations of the Council, hereby makes the following further amendments in the

notification of the Government of India in the Ministry of Finance (Department of Revenue),

No.1/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India,


June, 2017, namely:-


(A) in Schedule I - 2.5%,-

(i) in S. No. 29, for the entry in column (2), the entry, “0802, 0813”, shall be substituted;

(ii) after S. No. 30 and the entries relating thereto, the following serial number and the


“30A 0804 Mangoes sliced, dried” ;



“99A 1905 or

2106

Khakhra, plain chapatti or roti” ;

(iv) after S. No. 101 and the entries relating thereto, the following serial number and the


“101A 2106 90 Namkeens, bhujia, mixture, chabena and similar edible

preparations in ready for consumption form, other than those put

up in unit container and,-


(b) bearing a brand name on which an actionable claim or

enforceable right in a court of law is available [other than those

where any actionable claim or any enforceable right in respect of

such brand name has been voluntarily foregone, subject to the

conditions as specified in the ANNEXURE]” ;

(v) in S. No. 164, for the entry in column (3), the entry,

“ (a) kerosene oil PDS,

(b) The following bunker fuels for use in ships or vessels, namely,

i. IFO 180 CST

ii. IFO 380 CST”, shall be substituted;

(vi) after S. No. 181 and the entries relating thereto, the following serial number and the


“181A 30 Medicaments (including those used in Ayurvedic, Unani, Siddha,

Homeopathic or Bio-chemic systems), manufactured exclusively in

accordance with the formulae described in the authoritative books

specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23

of 1940) or Homeopathic Pharmacopoeia of India or the United States of

America or the United Kingdom or the German Homeopathic

Pharmacopoeia, as the case may be, and sold under the name as

specified in such books or pharmacopoeia”;

(vii) after S. No. 187 and the entries relating thereto, the following serial number and the


“187A 3915 Waste, parings or scrap, of plastics”;

(viii) after S. No. 188 and the entries relating thereto, the following serial number and the


“188A 4004 00 00 Waste, parings or scrap of rubber (other than hard rubber)”;

(ix) after S. No. 191 and the entries relating thereto, the following serial number and the


“191A 4017 Waste or scrap of hard rubber”;

(x) after S. No. 198A and the entries relating thereto, the following serial number and the


“198 B 4707 Recovered waste or scrap of paper or paperboard”;

(xi) S. No. 201A and entries relating thereto shall be omitted;



“218A 5605 0010 Real zari thread (gold) and silver thread, combined with textile

thread”;

(xiii) in S. No. 219, in column (2), for the figure, “5705”, the figures “5702, 5703, 5705”,




“228A 7001 Cullet or other waste or scrap of glass”;

(xv) after S. No. 234 and the entries relating thereto, the following serial number and the


“234A 84 or

85

E-waste

Explanation: For the purpose of this entry, e-waste means

electrical and electronic equipment listed in Schedule I of the E-

Waste (Management) Rules, 2016, published in the Gazette of

India vide G.S.R. 338 (E) dated the 23rd

March, 2016, including

the components, consumables, parts and spares which make these

products operational”;

(xvi) after S. No. 263A and the entries relating thereto, the following serial number and

the entries shall be inserted, namely:-

“264 Any

chapter

Biomass briquettes” ;

(B) in Schedule II-6%,-

(i) in S. No. 16, in column (3), for the words and brackets “Dates (soft or hard), figs,

pineapples, avocados, guavas, mangoes and mangosteens, dried”, the words and brackets,

“Dates (soft or hard), figs, pineapples, avocados, guavas and mangosteens, dried”, shall

be substituted;

(ii) in S. No. 17, in column (3), for the words figure and brackets, “dried fruits of

Chapter 8[other than tamarind, dried]”, the words, figure and brackets, “dried fruits of

Chapter 8 [other than dried tamarind and dried chestnut (singhada) whether or not shelled

or peeled]”, shall be substituted;

(iii) in S. No. 46, for the entry in column (3), the following entry shall be substituted

namely: -

“Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for

consumption form [other than roasted gram], put up in unit container and,-


(b) bearing a brand name on which an actionable claim or enforceable right in a court of

law is available [other than those where any actionable claim or any enforceable right in

respect of such brand name has been voluntarily foregone, subject to the conditions as

specified in the ANNEXURE]”;

(iv) S. No. 111 and the entries relating thereto, shall be omitted;

(v) after S. No. 132 and the entries relating thereto, the following serial numbers and


“132A 5401 Sewing thread of manmade filaments, whether or not

put up for retail sale

132B 5402, 5403,

5404,5405,5406

Synthetic or artificial filament yarns

132C 5508 Sewing thread of manmade staple fibres

132D 5509, 5510, 5511 Yarn of manmade staple fibres”;

(vi) in S. No. 137, in the entry in column (3), the words and figures “such as Real zari

thread (gold) and silver thread, combined with textile thread),” shall be omitted;

(C) in Schedule III-9%,-

(i) in S. No. 16, in column (3), for the words “other than pizza bread”, the words, “other

than pizza bread, khakhra, plain chapatti or roti”, shall be substituted;

(ii) in S. No. 23, in column (3), for the words “preparations in ready for consumption

form”, the words, “preparations in ready for consumption form, khakhra”, shall be

substituted;


entries shall be inserted, namely:-

“54A 3213 Poster colour” ;

(iv) in S. No. 63, for the entry in column (3), the entry, “Modelling pastes, including

those put up for children's amusement; Preparations known as “dental wax” or as “dental

impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe

shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of

plaster (of calcined gypsum or calcium sulphate)”, shall be substituted;


(vi) in S. No. 114, in column (3), for the words and brackets “Waste, parings and scrap of

rubber (other than hard rubber) and powders and granules obtained therefrom”, the words

and brackets “powders and granules obtained from waste, parings and scrap of rubber

(other than hard rubber)” shall be substituted;

(vii) S. No. 158 and entries related thereto shall be omitted;

(viii) in S. No. 159, for the entry in column (3), the entry “All goods other than synthetic


(ix) in S. No. 160, for the entry in column (3), the entry “All goods other than artificial


(x) S. No. 164 and entries related thereto shall be omitted;

(xi) S. No. 165 and entries related thereto shall be omitted;



“177A 6802 All goods other than:-

(i) all goods of marble and granite;

(ii) Statues, statuettes, pedestals; high or low reliefs,

crosses, figures of animals, bowls, vases, cups,

cachou boxes, writing sets, ashtrays, paper weights,

artificial fruit and foliage, etc.; other ornamental

goods essentially of stone” ;

(xiii) in S. No. 188, and entries relating thereto, shall be omitted;



“303A 8305 Fittings for loose-leaf binders or files, letter clips, letter corners,

paper clips, indexing tags and similar office articles, of base

metal; staples in strips (for example, for offices, upholstery,

packaging), of base metal” ;

(xv) after S. No. 308 and the entries relating thereto, the following serial numbers and


“308A 84 Parts suitable for use solely or principally with fixed Speed

Diesel Engines of power not exceeding 15HP

308B 84 or 85 Parts suitable for use solely or principally with power driven

pumps primarily designed for handling water, namely,

centrifugal pumps( horizontal and vertical), deep tube-well

turbine pumps, submersible pumps, axial flow and mixed flow

vertical pumps”;

(xvi) after S. No. 369 and the entries relating thereto, the following serial number and the


“369A 8483 Plain shaft bearings” ;

(D) in Schedule-IV-14%, -

(i) in S. No. 23, in column (3), for the words, “pans or in similar forms or packings”, the

words and brackets, “pans or in similar forms or packings [other than poster colour]”,


(ii) S. No. 34 and entries related thereto shall be omitted;

(iii) in S. No. 50, in column (3), for the words “including waste and scrap”, the words,

“other than waste and scrap”, shall be substituted;

(iv) in S. No. 70, for the entry in column (3), the following entry shall be substituted

namely: -

“All goods of marble or granite [other than Statues, statuettes, pedestals; high or low

reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets,

ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods

essentially of stone]”;


(vi) in S. No. 135, in column (3), the words, “and plain shaft bearings”, shall be omitted;

(E) in ANNEXURE, after point (b), the following proviso shall be inserted

“Provided that, if the person having an actionable claim or enforceable right on a brand

name and the person undertaking packing of such goods in unit containers are two

different persons, then the person having an actionable claim or enforceable right on a

brand name shall file an affidavit to that effect with the jurisdictional Commissioner of

Central tax of the person undertaking packing of such goods that he is voluntarily

foregoing his actionable claim or enforceable right on such brand name as defined in

Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods

in unit containers bearing said brand name] to print on such unit containers in indelible

ink, both in English and the local language, that in respect of such brand name he [the

person owning the brand name] is voluntarily foregoing the actionable claim or

enforceable right voluntarily on such brand name.”

[F.No.354/117/2017-TRU (Pt. III)]

(Ruchi Bisht)


Note: - The principal notification No.1/2017-Central Tax (Rate), dated the 28th June, 2017,

published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number

G.S.R. 673(E), dated the 28th June, 2017 and last amended by Notification No. 27/2017-Central

Tax(Rate) dated 22nd

September, 2017 published in the Gazette of India, Extraordinary, Part II,

Section 3, Sub-section (i) vide number GSR 1189 (E), dated the 22nd

September, 2017.

1



GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

Notification No. 79/2017 - Customs

New Delhi, the 13th

October, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the

Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is

necessary in the public interest so to do, hereby makes the following further amendments in

each of the notifications of the Government of India in the Ministry of Finance (Department

of Revenue), specified in column (2) of the Table below, in the manner as specified in the

corresponding entry in column (3) of the said Table, namely :-

Table

S.

No.

Notification

number and date

Amendments

(1) (2) (3)

1. 16/2015-Customs,

dated the 1st

April,

2015 [vide number

G.S.R. 252(E), dated

the 1st

April, 2015]


(a) in the opening paragraph, after clause (ii), the

following shall be inserted, namely:-

“(iii) the whole of integrated tax and the goods and

services tax compensation cess leviable thereon under

sub-section (7) and sub-section (9) of section 3 of the

said Customs Tariff Act:

Provided that the exemption from integrated tax and

the goods and services tax compensation cess shall be

available up to the 31st March, 2018.”;

(b) in the Explanation C (II), for the words “However,

the following categories of supplies, shall also be

counted towards fulfilment of export obligation:”, the

words “However, in authorisations where exemption

from integrated tax and goods and service tax

compensation cess is not availed, the following

categories of supplies, shall also be counted towards

fulfilment of export obligation:” shall be substituted.

2. 18/2015-Customs,

dated the 1st

April,

2015 [vide number

G.S.R. 254 (E),

In the said notification, in the opening paragraph,-

(a) for the words, brackets, figures and letters “from the

whole of the additional duty leviable thereon under sub-

2

dated the 1st

April,

2015]

sections (1), (3) and (5) of section 3, safeguard duty

leviable thereon under section 8B and anti-dumping

duty leviable thereon under section 9A”, the words,

brackets, figures and letters “from the whole of the

additional duty leviable thereon under sub-sections (1),

(3) and (5) of section 3, integrated tax leviable thereon

under sub-section (7) of section 3, goods and services

tax compensation cess leviable thereon under sub-section

(9) of section 3, safeguard duty leviable thereon under

section 8B, countervailing duty leviable thereon under

section 9 and anti-dumping duty leviable thereon under

section 9A” shall be substituted;

(b) in condition (viii), after the proviso, the following

proviso shall be inserted, namely:-

“Provided further that notwithstanding anything

contained hereinabove for the said authorisations where

the exemption from integrated tax and the goods and



said Customs Tariff Act, has been availed, the export

obligation shall be fulfilled by physical exports only;”;

(c) after condition (xi), the following conditions shall

be inserted, namely :-

“(xii) that the exemption from integrated tax and the

goods and services tax compensation cess leviable

thereon under sub-section (7) and sub-section (9) of

section 3 of the said Customs Tariff Act shall be subject

to pre-import condition;

(xiii) that the exemption from integrated tax and the



section 3 of the said Customs Tariff Act shall be

available up to the 31st March, 2018.”.

3. 20/2015-Customs,

dated the 1st

April,

2015 [vide number

G.S.R. 256 (E),

dated 1st

April,

2015]










under sub-section (7) of section 3, the goods and


3

sub-section (9) of section 3, safeguard duty leviable

thereon under section 8B, countervailing duty leviable

thereon under section 9 and anti-dumping duty leviable

thereon under section 9A” shall be substituted;

(b) in condition (viii), after the proviso, the following

proviso shall be inserted, namely:-

“Provided further that notwithstanding anything

contained hereinabove for the said authorisations where

the exemption from integrated tax and the goods and



said Customs Tariff Act has been availed, the export

obligation shall be fulfilled by physical exports only;”;

(c) in condition (xii), for the words “safeguard duty,

transitional product specific safeguard duty and

antidumping duty”, the words “safeguard duty,

transitional product specific safeguard duty,

countervailing duty and antidumping duty” shall be

substituted;

(d) after condition (xii), the following conditions shall

be inserted, namely:-

“(xiii) that the exemption from integrated tax and the


thereon under section (7) and sub-section (9) of section 3

of the said Customs Tariff Act shall be subject to pre-

import condition;

(xiv) that the exemption from integrated tax and the





4. 21/2015-Customs,

dated the 1st

April

2015 [vide number

G.S.R. 257(E), dated

the 1st

April, 2015]

In the said notification,

(a) in the opening paragraph, for the words, figures,

and letters “safeguard duty leviable thereon under

section 8B and anti-dumping duty leviable thereon under

section 9A” the words, figures and letters “safeguard

duty leviable thereon under section 8B, countervailing

duty leviable thereon under section 9 and anti-dumping

duty leviable thereon under section 9A” shall be

substituted.

(b) in paragraph 2, for the words “safeguard duty,

transitional product specific safeguard duty and

4

antidumping duty”, the words “safeguard duty,

transitional product specific safeguard duty,

countervailing duty and antidumping duty” shall be

substituted.

5. 22/2015-Customs,

dated the 1st

April,

2015 [vide number

G.S.R. 258 (E),

dated the 1st

April,

2015]










under sub-section (7) of section 3, the Goods and






(b) after condition (xii), the following condition shall

be inserted, namely :-

“(xiii) that the exemption from integrated tax and the




available to goods imported up to the 31st March,

2018.”.

6. 45/2016-Customs,

dated the 13th

August, 2016 [vide

number G.S.R.

795(E), dated the

13th

August, 2016]

In the said notification, in the opening paragraph,









under sub-section (7) of section 3, the goods and






(b) after condition (ix), the following condition shall be

5

inserted, namely :-

“(xii) the exemption from integrated tax leviable and the





[F. No. 605/ 52/2017-DBK]

(Anand Kumar Jha)


Note:

(1) The principal notification No. 16/2015-Customs, dated the 1st April, 2015 was published

in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number

G.S.R.252 (E), dated the 1st April, 2015 and was last amended by notification No. 26 /2017-

Customs, dated the 29th

June 2017 published in the Gazette of India, Extraordinary, Part II,

Section 3, Sub-section (i), vide number G.S.R. 727(E), dated the 29th

June, 2017.

(2) The principal notification No. 18/2015-Customs dated the 1st April, 2015 was published

in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) ,vide number G.S.R.

254 (E), dated the 1st April, 2015 and was last amended by notification No. 26 /2017-




June, 2017.


in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.





June, 2017.

(4) The principal notification No.21/2015-Customs dated the 1st April, 2015 was published in

the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.





June, 2017.


in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.





June, 2017.

6

(6) The principal notification No. 45/2016-Customs dated the 13th

August, 2016 was

published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide

number G.S.R. 795 (E), dated the 13th

August, 2016 and was last amended by notification

No. 26 /2017-Customs, dated the 29th

June 2017 published in the Gazette of India,


June, 2017.

[to be published in part ii, section 3, sub … notification.pdf · “101a 2106 90 namkeens,...

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